Triple
T18599961
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | FASB Statements of Financial Accounting Concepts |
E454592
|
entity |
| Predicate | relatedTo |
P37
|
FINISHED |
| Object | IASB Conceptual Framework for Financial Reporting |
—
|
NE NERFINISHED |
How this triple was built (2 steps)
Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.
NER
Named-entity recognition
gpt-5-mini
Instruction
Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).
Input
Phrase: IASB Conceptual Framework for Financial Reporting | Statement: [FASB Statements of Financial Accounting Concepts, relatedTo, IASB Conceptual Framework for Financial Reporting]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IASB Conceptual Framework for Financial Reporting Context triple: [FASB Statements of Financial Accounting Concepts, relatedTo, IASB Conceptual Framework for Financial Reporting]
-
A.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
B.
Conceptual Framework for Financial Reporting
chosen
The Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the development, interpretation, and application of International Financial Reporting Standards.
-
C.
FASB Statements of Financial Accounting Concepts
FASB Statements of Financial Accounting Concepts are a series of pronouncements issued by the Financial Accounting Standards Board that establish the theoretical foundation and objectives underlying U.S. financial accounting and reporting standards.
-
D.
International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
-
E.
International Public Sector Accounting Standards
International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (2 batches)
The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.
| Step | Stage | Batch ID | Status | When |
|---|---|---|---|---|
| creating | Elicitation | batch_69d8d38ae7e081908a98df1251842402 |
completed | April 10, 2026, 10:40 a.m. |
| NER | Named-entity recognition | batch_69e5475018548190a2f497081af7ce55 |
completed | April 19, 2026, 9:21 p.m. |
Created at: April 10, 2026, 11:45 a.m.